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随着财政管理的精细化和科学化,行政事业单位会计使用收付实现制已逐渐不能满足当前会计信息使用和管理的需要,特别是随着财政体制改革的不断深化,逐步使用权责发生制来进行行政事业单位会计计量具有现实可操作性。
With the refinement and scientification of financial management, the system of accounting receipt and payment by administrative units has gradually failed to meet the needs of current accounting information use and management. Especially with the continuous deepening of the reform of the financial system, the gradual use of accrual basis To carry out accounting of administrative units with practical feasibility.